PENGARUH WHISTLEBLOWING SYSTEM DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PADA BUMN DI INDONESIA

Muhamad Aji Saputra, - (2024) PENGARUH WHISTLEBLOWING SYSTEM DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PADA BUMN DI INDONESIA. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh whistleblowing system dan efektivitas pengendalian internal terhadap pencegahan fraud. Desain penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitan ini adalah BUMN di Indonesia pada periode 2020-2023 dengan jumlah 100 sampel perusahaan. Teknik sampling yang digunakan dalam penelitian ini adalah dengan menggunakan teknik purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id. Pengujian hipotesis ini menggunakan analisis uji statistik t. Hasil penelitian ini menunjukkan bahwa 1) Whistleblowing System berpengaruh terhadap Pencegahan Fraud; dan 2) Efektivitas Pengendalian Internal berpengaruh terdahap Pencegahan Fraud. This research aims to determine the effect of the whistleblowing system and the effectiveness of internal control on fraud prevention. The design of this research is quantitative research. The population in this research is BUMN in Indonesia in the 2020-2023 period with a sample of 100 companies. The sampling technique used in this research was purposive sampling technique. The data used is secondary data obtained from www.idx.co.id. Testing this hypothesis uses t statistical test analysis. The results of this research show that 1) the Whistleblowing System has an effect on Fraud Prevention; and 2) The effectiveness of Internal Control influences Fraud Prevention.

Item Type: Thesis (S1)
Uncontrolled Keywords: Whistleblowing System, Efektivitas Pengendalian Internal, Pencegahan Fraud Whistleblowing System, Effectiveness of Internal Control, Fraud Prevention
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Muhamad Aji Saputra
Date Deposited: 26 Sep 2024 09:24
Last Modified: 26 Sep 2024 09:24
URI: http://repository.upi.edu/id/eprint/126212

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